A working library, kept current.
Acts, rules, forms, calculators, tax slabs, TDS & GST rates and a full compliance calendar, curated by our team for quick reference.
Individual slab rates - AY 2026-27 (FY 2025-26).
New regime (default)
Section 115BAC
| Up to ₹4,00,000 | Nil |
| ₹4,00,001 – ₹8,00,000 | 5% |
| ₹8,00,001 – ₹12,00,000 | 10% |
| ₹12,00,001 – ₹16,00,000 | 15% |
| ₹16,00,001 – ₹20,00,000 | 20% |
| ₹20,00,001 – ₹24,00,000 | 25% |
| Above ₹24,00,000 | 30% |
Standard deduction ₹75,000 for salaried & pensioners. Full tax rebate u/s 87A for taxable income up to ₹12,00,000 (effective tax-free income up to ₹12,75,000 for salaried individuals).
Old regime
With deductions (80C, 80D, HRA…)
| Up to ₹2,50,000 | Nil |
| ₹2,50,001 – ₹5,00,000 | 5% |
| ₹5,00,001 – ₹10,00,000 | 20% |
| Above ₹10,00,000 | 30% |
Basic exemption of ₹3,00,000 for senior citizens (60–80) and ₹5,00,000 for super seniors. Rebate u/s 87A up to ₹12,500 for income up to ₹5,00,000.
Surcharge and 4% health & education cess apply as per the Finance Act. Please confirm with our team before acting on these numbers.
Most-used TDS sections & rates.
| Section | Nature of payment | Rate (resident) |
|---|---|---|
| 192 | Salary | Slab rate |
| 194A | Interest (other than securities) | 10% |
| 194C | Contractor / sub-contractor | 1% / 2% |
| 194H | Commission or brokerage | 2% |
| 194I | Rent - plant & machinery / land & building | 2% / 10% |
| 194J | Professional / technical fees | 10% / 2% |
| 194Q | Purchase of goods (> ₹50 lakh) | 0.1% |
| 195 | Payments to non-residents | As applicable |
Rates as amended by Finance (No. 2) Act, 2024. Thresholds and additional conditions apply, and you should consult our team before deduction.
GST rate structure.
0%
Essentials: unbranded food grains, fresh produce, education, healthcare
5%
Household necessities, transport services, small restaurants
12%
Processed food, business-class air travel, apparel > ₹1,000
18%
Standard rate: most services, IT, telecom, financial services
28%
Luxury and sin goods: automobiles, tobacco, aerated drinks
Compliance calendar - key recurring dates.
07th
every month
TDS / TCS deposit for previous month
10th
every month
GSTR-7 (TDS under GST), GSTR-8 (TCS)
11th
every month
GSTR-1 - outward supplies (monthly filers)
20th
every month
GSTR-3B - monthly return & tax payment
15th
Jun / Sep / Dec / Mar
Advance tax instalments
31st
July
ITR for non-audit cases (AY 2026-27)
30th
September
Tax audit report (Form 3CA/3CB & 3CD)
31st
October
ITR for audit cases; TDS return Q2
30th
November
ITR - TP cases; Form 3CEB
31st
December
Belated / revised ITR; GSTR-9 & 9C
Dates may shift on notification by CBDT / CBIC. We publish updates on our client portal.
Government & regulatory portals.
Have a specific question on any of this?
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